प्रह्लादस्य अव्यभिचारिणी भक्ति, मायाविनाशः, तथा विष्णोः विश्वरूप-स्तुतिः
रूपं गन्धो मनो बुद्धिर् आत्मा कालस् तथा गुणाः एतेषां परमार्थश् च सर्वम् एतत् त्वम् अच्युत
rūpaṃ gandho mano buddhir ātmā kālas tathā guṇāḥ eteṣāṃ paramārthaś ca sarvam etat tvam acyuta
Form and scent, mind and intellect, the self, time, and the qualities—together with the deepest truth that underlies them all: all of this, O Acyuta, is You.
Sage Parāśara (teaching Maitreya)
Speaker: Parasara
Topic: Identity of Viṣṇu with all tattvas—sense-objects, mind, intellect, self, time, and guṇas
Teaching: Devotional
Quality: revealing
Concept: Acyuta is declared as the inner reality of sensory qualities, mind, intellect, self, time, and the guṇas—the substratum and meaning (paramārtha) of all.
Vedantic Theme: Brahman
Application: Practice inward inquiry: when perceiving form or scent or thought, recollect the indwelling Lord as their sustaining ground.
Vishishtadvaita: The Lord is both transcendent truth and immanent controller of mind/time/guṇas; the plurality of attributes exists dependently in Him as His real modes.
Vishnu Form: Para-Brahman (philosophical)
Bhakti Type: Shanta (peaceful)
Antaryamin: Yes
Jagat Karana: Yes
This verse states that beyond sensory objects (form, smell) and inner faculties (mind, intellect), Vishnu is the ultimate reality that makes them meaningful and existent.
By including kāla among what is identified as Vishnu, Parāśara presents time not as independent, but as a power and expression of the Supreme who orders change and continuity.
Vishnu is affirmed as the unfailing Supreme—immanent in all categories of experience and yet the highest truth underlying them—supporting a strongly theistic Vedāntic reading.